據(ju)國(guo)度稅(shui)(shui)(shui)務(wu)總(zong)局(ju)青島市(shi)稅(shui)(shui)(shui)務(wu)局(ju)網(wang)站(zhan)動靜，日前，國(guo)度稅(shui)(shui)(shui)務(wu)總(zong)局(ju)青島市(shi)稅(shui)(shui)(shui)務(wu)局(ju)宣布(bu)(bu)《對于明(ming)(ming)白小(xiao)我(wo)(wo)請求(qiu)代開辟票小(xiao)我(wo)(wo)所得(de)稅(shui)(shui)(shui)審(shen)(shen)定征(zheng)收有關題目(mu)的(de)(de)通(tong)(tong)知(zhi)布(bu)(bu)告》（國(guo)度稅(shui)(shui)(shui)務(wu)總(zong)局(ju)青島市(shi)稅(shui)(shui)(shui)務(wu)局(ju)通(tong)(tong)知(zhi)布(bu)(bu)告2023年第2號）（以下簡稱《通(tong)(tong)知(zhi)布(bu)(bu)告》），《通(tong)(tong)知(zhi)布(bu)(bu)告》明(ming)(ming)白，按(an)照《中華國(guo)民(min)共(gong)(gong)和國(guo)稅(shui)(shui)(shui)收征(zheng)收辦理法》及其(qi)(qi)實(shi)行(xing)細則、《中華國(guo)民(min)共(gong)(gong)和國(guo)小(xiao)我(wo)(wo)所得(de)稅(shui)(shui)(shui)法》及其(qi)(qi)實(shi)行(xing)條(tiao)例，小(xiao)我(wo)(wo)出(chu)租房產和出(chu)賣住房向稅(shui)(shui)(shui)務(wu)構(gou)造請求(qiu)代為開具發票，不能供給完全、精確的(de)(de)本(ben)錢用(yong)度憑據(ju)，不能精確計較應征(zheng)稅(shui)(shui)(shui)所得(de)額(e)的(de)(de)，其(qi)(qi)應交納的(de)(de)小(xiao)我(wo)(wo)所得(de)稅(shui)(shui)(shui)，可采用(yong)審(shen)(shen)定體(ti)例征(zheng)收（詳細審(shen)(shen)定名(ming)目(mu)及審(shen)(shen)定征(zheng)收率見(jian)附件）。審(shen)(shen)定小(xiao)我(wo)(wo)所得(de)稅(shui)(shui)(shui)的(de)(de)支出(chu)不含增值稅(shui)(shui)(shui)。

本通知布(bu)告(gao)(gao)自2023年(nian)6月1日起實行。《青島(dao)市處所稅務局對(dui)于天然(ran)人(ren)請求代開辟票審(shen)定征收小我(wo)所得稅題目的(de)通知布(bu)告(gao)(gao)》（2018年(nian)第3號）同時(shi)廢除(chu)。

附件：小我請求代開辟票小我所得稅審定征收率表

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